Percent of sales method: At the end of the current year, Accounts Recievable has a balance of $325,000; Allowance for Doubtful Accounts has a credit balance of $3,900; and net sales for the year total $4,500,000. Bad debt expense is estimated at 1/2% of 1% of net sales. Determine (a) the amount of the adjusting entry for uncollectible accounts; (b) the adjusted balance of Accounts Receivable, Allowand for Doubtful Accounts, and Bad debt expense; and (c) the net realizable value of accounts receivable